[pic] ACFI 3217 International Development in Accounting Comparing of the performance of Malaysia Airlines and China Southern Airlines Summary The purpose of this report was discovering and analyzing the performance of Malaysia Airlines and China Southern Airlines; and the benefits and problems in the U.S. adopting of IFRS will be mentioned. First, it evaluates the performance of Malaysia Airlines and China Southern Airlines through
Words: 8151 - Pages: 33
Schulich School of Business York University Winter 2014 Course Outline ACTG 3120.3.0 : Intermediate Financial Accounting II Section: T Class: Tuesdays, 11:30am – 2:30pm Lab: Wednesdays, 5:30pm - 7:00pm Instructor Liz Farrell (416)736-5063 or (416)736-2100, ext. 66522 S345 Seymour Schulich Building efarrell@schulich.yorku.ca Office hours: Mondays, 8:00 - 8:30 am Tuesdays, 10:30 - 11:30 am Wednesdays, 8:00 - 8:30 am Secretary Filomena Petrilli 416-736-5063 S344K Seymour Schulich Building fpetrill@schulich
Words: 5303 - Pages: 22
How to measure the quality of voluntary disclosure in annual reports The goal of voluntary disclosure is to give more information than required of reporting standards. This to create more disclosure (Scott, 2009, p.109). Although voluntary disclosure provides more information than required, the earnings quality can be questionable. Earnings quality can be defined as the extent to which reported earnings faithfully represent Hicksian income (Schipper and Vincent, 2000). The Hicksian income
Words: 2085 - Pages: 9
using various examples,how the major accounting concepts are used in preparing financial statements. Accounting is the language of business and it is used to communicate finance information. In order for that information to make sense, accounting is based on 11 major concepts significantly. These fundamental concepts then form the basic for all of the Generally Accepted Accounting Principles (GAAP). And these are the major concepts: 1. Historical Cost Concept 2. Prudence Concept
Words: 1874 - Pages: 8
- Financial Awareness Name of the Student: - ………………….….. Student Roll No.:- ……………………… University Name: - ………………………. Assignment – 1 Principles, Standards and Conventions of Accounting Accounting is defined as an art of recording, classifying, summarizing and presentation of financial information. Accounting ultimate produces the financial information being used by different interested parties in the organization, the relationship may be direct or indirect. For such presentation, we need
Words: 2864 - Pages: 12
is correct. Virtually every organization and person in our society uses accounting information. Businesses, investors, creditors, government agencies, and not-for-profit organizations must use accounting information to operate effectively. 3. (a) Internal users are those who plan, organize, and run the business and therefore are officers and other decision makers. (b) To assist management, managerial accounting provides internal reports. Examples include financial comparisons of operating
Words: 1437 - Pages: 6
Harunur Rashid Professor Department of Accounting and Information Systems University of Chittagong Submitted by Md. Ariful Hoque B.B.A. (Hons.): 4th Year. Class Roll: 4541 Exam Roll: 2004 /42 Session: 2003-2004 Department of Accounting and Information Systems University of Chittagong Date of submission: August 25, 2009 Letter of Submission To Dr. Harunur Rashid Professor Department of Accounting and Information Systems University
Words: 2742 - Pages: 11
Research Based Case Study and Report (ACCG224) Cervantes Corporation Ltd. South Perth, WA Clean Seas Tuna Limited South Australia BY: Jiamei Gu Student ID: 42184169 October 2, 2012 Table of Contents EXECUTIVE SUMMARY 3 INTRODUCTION 4 EVALUATION OF THE DISCLOSURES OF SELECTED COMPANIES 5 Disclosures on Intangible Assets 5 Compliance with AASB 138, Paragraphs 118 to 123 and 126 to 128 6 Differences in Disclosures Between the Two Companies 7 RECOMMENDATIONS 9 LIST OF REFERENCES 10 APPENDICES
Words: 2395 - Pages: 10
Traditionally cost accountants had arbitrarily added a broad percentage of analysis into the indirect cost.[3] In addition, activities include actions that are performed both by people and machine. However, as the percentages of indirect or overhead costs rose, this technique became increasingly inaccurate, because indirect costs were not caused equally by all products. For example, one product might take more time in one expensive machine than another product—but since the amount of direct labor
Words: 1980 - Pages: 8
University of Dhaka Faculty of Business Studies Department of Finance Course Title: Financial Accounting and Reporting Course Code: F – 504 Submitted By: Sifat Monjur Shamrat Roll: 24040 Submitted To: Samia Sultana Tani Assistant Professor Department of Finance Faculty of Business Studies University of Dhaka Date of Submission: Sunday, August 18, 2013 August 18, 2013 To Samia Sultana Tani Assistant Professor Department of Finance Faculty of Business Studies University
Words: 3033 - Pages: 13
